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8.2 Defining New Object Attributes
If you want to define a new gnu object attribute, here are the places you will need to modify. New attributes should be discussed on the binutils mailing list.
This manual, which is the official register of attributes. The header for your architecture include/elf, to define the tag. The bfd support file for your architecture, to merge the attribute and issue any appropriate link warnings. Test cases in ld/testsuite for merging and link warnings. binutils/readelf.c to display your attribute. GCC, if you want the compiler to mark the attribute automatically.